CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
113Paragraph 6 is amended as follows (deleted text is struck through):
Start here
Get a plain-English read of 113
Turn the raw legal text into a practical explanation grounded in AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011.
113 Paragraph 6 is amended as follows (deleted text is struck through):
6 The consideration allocated to the award credits shall be measured by reference to their fair value, i.e. the amount for which the award credits could be sold separately.
114 The heading ‘Effective Date’ before paragraph 10 is amended to ‘Effective date and transition’, and the heading ‘Transition’ before paragraph 11 is deleted.